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Contents

Legislation

Income Tax Act 2007

Crossheading Introduction

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Section 257F Overview of Chapter
Section 257FA Disposal of shares
Section 257FB Cases where maximum SEIS relief not obtained
Section 257FC Call options
Section 257FD Put options

CHAPTER 6 Withdrawal or reduction of SEIS relief
Crossheading Introduction

Crossheading Introduction

From legislation.gov.uk

Contents

Section 257F Overview of Chapter
Section 257FA Disposal of shares
Section 257FB Cases where maximum SEIS relief not obtained
Section 257FC Call options
Section 257FD Put options